Tom is an associate in the Tax, Trusts and Family Team. He specialises in advising individuals with a UK connection on capital tax planning and the succession to their estates in the UK and abroad. This includes the preparation of Wills, lifetime trusts, lasting powers of attorney and family corporate structures. He also advises trustees, personal representatives, landed estates, family offices, family businesses and other professionals on related matters. Tom has experience implementing tax planning as part of the estate administration process.

  • Preparing, monitoring and updating comprehensive estate plans for a HNW UK individual with extensive business interests, multiple lifetime trusts, multiple charities, a family constitution and a personal trust corporation.
  • Advising on a succession plan for three generations of a family property business.
  • Advising on succession plans and drafting Wills for individuals with assets in multiple jurisdictions, including coordinating legal advice from abroad as required.
  • Drafting Wills designed to meet the requirements of couples with complicated modern family structures, for example those who are in second marriages, have dependant parents or have children who themselves have unmarried partners and/or care for children who are not their own.
  • Advising on and preparing lifetime settlements.
  • Advising on and preparing trusts to hold properties, for example for unmarried couples or investment properties (including income shifting).
  • Advising on and setting up family companies.
  • Advice on key inheritance tax reliefs and allowances, including business property relief, agricultural property relief, the residence nil rate band and gifts out of income.
  • Advice on the capital gains tax consequences of gifts, sales and transfers to trust, including for UK individuals abroad.
  • Advising on the income tax implications of trusts.
  • Stamp Duty Land Tax advice in relation to the above.
  • Tom trained at Thomson, Snell and Passmore and worked at New Quadrant Partners and Clarke Willmott before joining Burges Salmon.